政府赋予了行政事业单位进行行政管理的权利,行政事业单位决定如何分配财政收入的决策者。也正因如此,行政事业在资金流向方面的重点监控就是保证财政拨款的合理、合法与合规性。履行行政事业的审计工作是为了让行政单位的财务收支、财政支配具有法律效应和真实性,可以实现财务管理的不断强化,自觉规范经济行为。随着财政自身体质的不断改革,以及行政事业单位在会计管理中的方式的不断创新,使得怎样适应新形势的变化,怎样有效促进行政事业财务收支行为向规范化发展,便成为了需要我们深思的问题。 The government gives the administrative institutions the right to conduct administrative work, and the administrative institutions decide how to allocate the financial revenue to the decision makers. Precisely because of this, the focus of the administration on the flow of funds is to ensure that the financial allocation of reasonable, legal and compliance. Performing the audit of the administrative work is to make the administrative unit’s financial revenues and expenditures, financial control has the legal effect and authenticity, can achieve continuous strengthening of financial management, and consciously regulate economic behavior. With the continual reform of fiscal constitution and the constant innovation of administrative units in accounting management, how to adapt to the changes in the new situation and how to effectively promote the administrative revenue and expenditure to the standardized development have become the issues that require our deep consideration The problem.